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Delhi High Court Cautions GST Department Over Incorrect Financial Years and Due Dates in SCN Notices

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Delhi High Court Cautions GST Department Over Incorrect Financial Years and Due Dates in SCN Notices

In a significant GST-related ruling, the Delhi High Court has strongly advised the GST Department to maintain accuracy while mentioning financial years, reply deadlines, and other material particulars in show cause notices (SCNs) and subsequent orders issued to taxpayers. The Court observed that even minor typographical errors in official notices can lead to unnecessary litigation … Read more

Gujarat High Court Grants Interim Relief in GST ITC Distribution Dispute, Restrains Section 74 Action

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Gujarat High Court Grants Interim Relief in GST ITC Distribution Dispute, Restrains Section 74 Action

In a significant GST-related development, the Gujarat High Court has granted interim protection to a container shipping and logistics company facing proceedings under Section 74 of the GST law. The Court has restrained tax authorities from taking any coercive action while the dispute relating to Input Tax Credit (ITC) distribution remains pending. This order provides … Read more

GST Advisory Update: GSTR-3B Table 3.2 Values to Be Auto-Populated and Locked from Editing

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GST Advisory Update: GSTR-3B Table 3.2 Values to Be Auto-Populated and Locked from Editing

The Goods and Services Tax Network has issued an important advisory aimed at improving data accuracy and reducing return-level mismatches related to inter-state supplies. As per the latest GST update, changes have been introduced in Table 3.2 of Form GSTR-3B, which will come into effect from the November 2025 tax period, with returns filed in … Read more

Karnataka High Court Quashes GST Revision Order, Reiterates Mandatory Assessment Procedure

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Karnataka High Court Quashes GST Revision Order, Reiterates Mandatory Assessment Procedure

In a significant ruling for GST administration and taxpayers, the Karnataka High Court has set aside a GST revision order passed by the Commercial Tax Department, holding that revisional powers cannot be exercised without first completing the mandatory assessment proceedings prescribed under the GST law. The court emphasized that once an audit is concluded, the … Read more

Madras HC Rules Late GST Return Filing Automatically Cancels Section 62 Assessment

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Madras HC Rules Late GST Return Filing Automatically Cancels Section 62 Assessment

In a significant relief for GST-registered taxpayers, the Madurai Bench of the Madras High Court has clarified that a best judgment assessment passed under Section 62 of the Tamil Nadu Goods and Services Tax Act, 2017, stands automatically withdrawn once a valid return is filed by the taxpayer, even if such filing is done after … Read more

Calcutta High Court Allows IGST ITC Claimed in GSTR-9 to Be Adjusted Against GSTR-3B Tax Demand

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Calcutta High Court Allows IGST ITC Claimed in GSTR-9 to Be Adjusted Against GSTR-3B Tax Demand

The Calcutta High Court has delivered an important ruling on the treatment of Input Tax Credit under the GST law, holding that IGST ITC claimed in the annual return filed in Form GSTR-9 cannot be rejected outright for the purpose of adjustment against a tax demand raised through GSTR-3B, unless clear reasons are provided by … Read more

Uttarakhand High Court Quashes GST Demand After Adjournment Request Ignored by Department

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Uttarakhand High Court Quashes GST Demand After Adjournment Request Ignored by Department

In an important GST-related judgment, the Uttarakhand High Court has set aside a GST demand order after observing that the tax authorities failed to consider the taxpayer’s written request for adjournment when he was abroad. The court held that proceeding with adjudication without addressing a valid adjournment request violated principles of natural justice and rendered … Read more

Government Responds to CAG Report, Tightens GST E-Way Bill System

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Government Responds to CAG Report, Tightens GST E-Way Bill System

The Central Government has formally addressed the gaps highlighted by the Comptroller and Auditor General (CAG) in the GST e-way bill system and outlined the steps taken to strengthen compliance and prevent misuse. This information was shared in a written reply in the Rajya Sabha by the Minister of State for Finance, Pankaj Chaudhary. The … Read more

Allahabad High Court Quashes GST Demand Under Section 74, Confirms ITC Eligibility When Supplier Was Registered

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Allahabad High Court Quashes GST Demand Under Section 74, Confirms ITC Eligibility When Supplier Was Registered

The Allahabad High Court has delivered an important ruling clarifying that Input Tax Credit cannot be denied to a genuine recipient merely because the supplier’s registration was cancelled at a later stage, as long as the supplier was duly registered under GST on the date of the transaction and had complied with return filing and … Read more

GST Rate Cuts to Drive Growth in Dairy, Food Processing and Agriculture Cooperatives

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GST Rate Cuts to Drive Growth in Dairy, Food Processing and Agriculture Cooperatives

The Government of India has clarified that recent GST rate rationalisation measures are expected to significantly strengthen cooperatives operating in the dairy, food processing, agriculture and rural enterprise sectors. This information was shared by the Union Minister of Cooperation, Amit Shah, in a written reply in the Rajya Sabha. According to the government, the revised … Read more